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694 Uppsatser om Going concern-varning - Sida 9 av 47
Finansinspektionens sanktioner : Påverkan på allmänhetens förtroende?
I Sverige är det Finansinspektionen (FI) som för tillsyn över finansiella företag. För det första fungerar FI som ett vägledande organ genom att utfärda policies och riktlinjer samt upprätthåller regelefterlevnad hos företag. FI arbetar för att värdepappersmarknaden ska fungera effektivt och samtidigt vara stabil samt att allmänhetens förtroende för marknaden upprätthålls. När finansiella företag åsidosätter sina skyldigheter i enlighet med 25:e kapitlet 1 § lagen (2007:528) om värdepappersmarknaden riskerar detta att påverka värdepappersmarknadens stabilitet och effektivitet och då också allmänhetens förtroende negativt. FI ingriper då genom att utfärda olika sanktioner beroende på hur allvarlig överträdelsen är.
Mirror, mirror on the wall? -en kulturanalytisk studie av hur folksagor återberättas i vår tid utifrån exemplet Snövit och de sju dvärgarna
This essay examines two modern retellings of the classic fairy tale of Snow White and the seven dwarfs in the version of the brothers Grimm. By analyzing the differences in the modern version to the more original one my aim is to be able to see how these objects of popular culture are affected by the type of society they are created within.In my two-step analysis I have first used the theory of narratology to find what changes had been made in the two retellings. Here I have the help of several key concepts of the theorists Vladimir Propp, Gérard Genette and David Bordwell. The narrative differences, which turned out to concern the characters mostly, I have then sought to explain in the light of the sociological theories of Zygmunt Bauman regarding liquid modernity and liquid fears..
En rankings efterskalv : Om Transparency International och svensk korruption
What impact and effects are created by the placement of an international ranking? Could it be that a top rank is detrimental to an entire country's efforts to fight corruption?This bachelor thesis in political science is about Swedish corruption. In essence, so questioning the Transparency International's indexed rankings that placed Sweden in third place. Issues concern since if the third placement has created nonchalance and a careless mentality in Swedish government and in particular in the municipal operations. Research results show that Transparency International's rankings have low validity and low reliability and that the government is not acting sufficiently to prevent and fight corruption.
Överskuldsättningsproblem på marknaden för sms-lån : Är lagändringarna i proposition 2013/14:34 en god väg till att minska överskuldsättningen eller behövs ytterligare rättsliga åtgärder?
I konsumentkreditlagen (2010:1846) (KKrL) finns det bestämmelser om hur kreditprövningar ska genomföras, ändå är det just vid dessa moment som det brister. Det är inte lagstiftningen beträffande kreditprövningarna som brustit, utan snarare tillämpningen av reglerna. Bristfälligheten har uppkommit, eftersom att sanktionsmöjligheterna inte varit tillräckligt avskräckande. Därför behöver sanktionsmöjligheterna stärkas. Genom att näringsidkarna har underlåtit att följa bestämmelserna, har de sparat in arbetskraft, tid samt ökat sin omsättning.
SFINX ett integrationsprojekt : ur deltagarnas perspektiv
Abstract This paper is to examine a specific integration projects by the name of SFINX, the participants' perspective. We chose to highlight three themes that concern the analysis what the participants thought about the content / efficacy, effectiveness and efficiency analysis, which means what the participants thought could be improved in the project. What emerged in our study is that research shows that Swedish education with professional orientation and integrated practice is a key factor for migrants to get into the Swedish labor market. And that Sfx teaching has been implemented in several places with good results. SFINX is also a Sfx project but is addressed to engineers.
Revisorers going concern-utla?tande i svenska aktiebolag : - en studie ur revisorsperspektiv ga?llande utfa?rdade eller uteblivna going concern-varningar
Under de senaste åren har sponsringsintäkter ökat i världen. Sett i monetära tal utgör sponsring den näst största delen av företagens investeringar i marknadsföring. Sponsring är inget nytt fenomen utan har pågått länge och traditionellt sett är det sportrelaterade personer och evenemang som tar emot den största andelen sponsring. De arrangemang som däremot ökar mest i Sverige är kulturella evenemang. Samma trend syns inte i sponsorintäkterna utan dessa har den lägsta tillväxten när det kommer till kulturella evenemang. På flera ställen runt om i världen talas det om kulturell tillväxt, att med hjälp av kultur utveckla samhället.
Slagen kvinna : Om mäns våld mot kvinnor
This thesis discusses the subject of men?s violence towards women present day Sweden. My primary information consists of a national report, including men?s violence against women. The purpose of this thesis is to examine how men?s violence towards women is argued in the above named national report.
Tillsyn och sanktioner av kreditgivare vid snabblån : Ett fastställande av gällande rätt och Konsumentkreditlag 2014:83.
Snabblån är en tilltagande kreditform på konsumentkreditmarknaden, antalet företag som erbjuder snabblån i Sverige ökar konstant. Överskuldsättning, vilket uppstår då konsumenter tecknar snabblån och brister i återbetalning, är i dagsläget ett stort problem på konsumentkreditmarknaden.Tillsyn av kreditgivare vid snabblån är delad mellan Konsumentverket (KSV) och Finansinspektionen (FI). Den delade tillsynen innebär att KSV tillsammans med FI utövar tillsyn av kreditgivare vid snabblån. KSV ser till att snabblåneföretagen i sin verksamhet följer konsumentkreditlagens (KKrL:s) bestämmelser, FI utövar en begränsad tillsyn över kreditgivare vid snabblån vilket omfattar en kontroll och tillsyn av snabblåneföretagens verksamhetsledning. En delad tillsyn medför problem i form av situationer där oklarhet råder avseende vilken myndighet som ska utöva tillsyn.
Revisorns oberoende : en historisk skildring utifrån skandaler inom näringslivet
We have performed a historical research, trying to establish the auditing conditions, in terms of adjustments over time. Our purpose with this essay was to demonstrate the facts behind the independence of the auditor, and hopefully give the reader some new information.Our questions at issue were: What in the debate, regarding the independence of the auditor, in concern of the scandals, is most relevant each decade?Witch aftermath has influenced the regulation regarding the independence of the auditor?What we thought was the best way to answer this question was to study a large amount of journals according to the current decade, since 1930 and forward. The journals presented different persons opinions regarding the scandals, and we used them as an instrument to analyse the regulations and after-effects of the scandals.Our conclusion is that in purpose to make the auditor independent, the debate among competent and well-informed people in the line of business has, through the decades, frequently recurred to strive towards a more homogenous auditing..
Goodwill, aktieägarens vän eller fiende? : En kvantitativ studie av hur goodwillpostens storlek pa?verkar fo?retags fo?rma?ga att ge avkastning till aktiea?garna
We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .
Hatten, dockan, capen, byrån : ting och tinglighet hos Djuna Barnes
The inhuman element in Djuna Barnes?s works has been widely acknowledged. So far the research has, however, concerned itself primarily with animality, thus neglecting the importance of things and thingliness in her texts. In this essay I outline a new way of approaching Barnes were things are taken into account as a vital element in her literary world, using theories on prostheses, fetishes and souvenirs. In Nightwood and four of the short stories, ?A Night Among the Horses?, ?Aller et Retour?, ?Cassation?, and ?The Grande Malade?, I examine clothing, interiors, collections, statues and dolls as objects that in different ways harbour meaning, dream, riddle, memory, history, longing and desire.
IT och flerspråkighet i gymnasieskolan
The purpose of the study is to examine the multilingual student?s use of IT in school.The study also highlights the teacher?s view of development and how they use IT in their own teaching.A qualitative approach study was conducted to acquire a deeper understanding of students' language learning by using IT. In the study, it was assumed socio-cultural perspective in which learning takes place through interaction with others.The result shows that multilingual students have difficulty understanding information available on the internet and they are either waiting to meet a teacher to get a clearer picture of what to do or doing tasks even though in some cases misunderstand the task. Language teachers also confirm student?s impression and at the same time express the concern that students are reading less.This study shows that there may be correlation between students' learning motivation and an understanding of instructions online.
Elektronmusikstudion : : ett förteckningsarbete
The electronic music studio ?Elektronmusikstudion? (EMS) inStockholm was initiated in 1963. It has had several different managers throughout the years. EMS soon became a rather costly project. Furthermore there have been several conflicts among staff and users wich has contributed to EMS fairly turbulent history.
Frysdisketiken : Vikten av att kommunicera Corporate Social Responsibility inom livsmedelsbranschen
The purpose with this essay is to explore the importance of Corporate Social Responsibility (CSR) within the food industry. We have decided to focus on how five different ethical labels are communicated towards students and the standpoint of the study is the students understanding of the communication. The labels that we have chosen to examine in the study are KRAV, Fairtrade, Svanen, Ekologiskt Jordbruk and Rainforest Alliance. The primary research question in the study is? How are the students purchase behavior affected by ethical labels in the food industry??.Throughout the study we will refer to CSR-products as products are stamped with one or several of the named ethical labels.
Bungenäsmöbeln : ett examensarbete för Skälsö Arkitekter
The essay describes the bachelor project by Marie Hanås, in collaboration with Skälsö Arkitekter. Skälsö Arkitekter are currently developing an area in the north of Gotland, Bungenäs; previously home to lime stone quarries and military bases.The brief was to design a set of outdoor furniture to complement the new development. The main effort of the project was in designing furniture that would fit the environment visually but construction issues were a major secondary concern, to ensure the easiest possible manufacturing. A reference group of coastal house owners were interviewed, and their feedback, together with an analysis of functions, trends and target groups, were the base for the ideas.Of the five concepts presented, Skälsö Arkitekter chose one to develop further. This was done through sketches, models and 3D models and led to the final result which is lightweight furniture of Gotlandic pine wood with an industrial touch.